Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Amendment to section 14A of Income Tax Act has prospective effect
Income Tax
Income Tax
Provisions of section 68 cannot be invoked for entries duly explained
Income Tax
Income Tax
Urgency to accept cash payment against sale of property- ITAT deletes penalty
Income Tax
Income Tax
Sale of online advertisement space is not taxable if non-resident not has PE in India
Income Tax
Income Tax
No Section 271D Penalty if cash loan was taken from Director to meet urgent requirements of company
Income Tax
Income Tax
Period of license cannot be considered on the issue of capitalisation of software expenses: ITAT
Income Tax
Income Tax
ITAT Bangalore directed AO to apply MAP rate on International Transactions
Income Tax
Income Tax
Networking equipment used as part of computer function will be classified and depreciable as computers
Income Tax
Income Tax
Consideration Received On Relinquishment of Property would be subjected to Tax As Capital Gains: ITAT
Income Tax
Income Tax
Satisfaction recorded by AO should not be based on conjectures & surmises
Income Tax
Income Tax
Provisions of section 269ST is applicable to receiver & not to payer
Income Tax
Income Tax
Section 14A Disallowance unsustainable in absence of exempt income
Income Tax
Income Tax
Expenditure of ESOP is revenue expenditure
Income Tax
Income Tax
